[ 526FURE13 ] Subject Basics of Finance and Accounting

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Workload Mode of examination Education level Study areas Responsible person Coordinating university
6 ECTS Accumulative subject examination B2 - Bachelor's programme 2. year Business Administration Dennis Hilgers Johannes Kepler University Linz
Detailed information
Pre-requisites (*)Verpflichtend: Kurs Buchhaltung für Kurs Bilanzierung, Kurs Kostenrechnung für Kurs Kostenmanagement
Original study plan Bachelor's programme Business Informatics 2016W
Objectives Students know the functioning of full and marginal (cost) accounting and gain insights in cost management. They are familiar with the relationship between internal and external accounting and know the principles of accounting according to “Austrian GAAP” (UGB). Furthermore, they are aware of the terminology, context and main problems of corporate financing and are able to prepare investment decisions based on static and dynamic investment calculation methods.
Subject Cost Management:
Differentiation between external and managerial accounting, tasks and objectives of cost accounting, full and variable costing (strong focus), standard costing and deviation analysis, activity-based costing.

Difference and definition of historic costs and production costs in the perspective of balance sheet policy , significant accounting matters relating to fixed assets, current assets (including long -term contracts), expenses and provisions (including provisions for personnel), balance sheet policy in relation to tax purposes.

Financial Management (Principles):
Field of financial management: internal financing, external financing and issues of investment decisions; entrepreneurial finance and financial planning and risk management, mergers and acquisitions.

Further information none
Subordinated subjects, modules and lectures